Articles
<![CDATA[ THE IMPACT OF E-COMMERCE IN ON-LINE BUSINESS ]]>
<![CDATA[Kartika, Rayna]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 6 No 2 (2008): Volume 6, Nomor 2, Oktober 2008 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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<![CDATA[This research paper has aimed to-Commerce the first and the second waves, to find out the important role of E-Commerce in business, and to predict the future of E-Commerce. Those there issues will be the limination in this research paper. Since this is a literature analysis, it will have some critiques, extend, analysis, and review fromthe previous literature. In this research paper, there are some factors which contribute the success of E-Commerce including new business strategy, efficiency, and generating profits from new revenue models. The liminations of implementing E-Commerce are derived from technical and non-technical limination which can lead the failures ofE-Commerce. E-Commerce also plays a significant role for business to grow and develop, particularly, in maximizing profits and reducing costs. Hence, there are many strategies and new technologies offered by experts to implemen E-Commerce precisely. The growh of E-Commerce will lead to the prediction and speculation of how E-Commerce will be in the next future.]]>
<![CDATA[Keterbacaan Informasi Naratif Laporan Tahunan dan Cash Holdings ]]>
<![CDATA[Rahman, Annisaa]]>;
<![CDATA[Kartika, Rayna]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i1.29886
<![CDATA[This research aims to test and analyze the effect of readability narrative information of the annual report on cash holdings.  The readability is measured by the Gunning Fog Index, while cash holdings are measured by the ratio of cash to total assets. The study was conducted in the period 2015 to 2017. The population of this study is all non financial sector companies listed on the Indonesia Stock Exchange. Sampling techniques used purposive sampling and selected 712 firm-year. Data analysis uses multiple linear regressions. The results show that the readability of the company's annual report affects the companies’ cash holdings. The harder the annual report is read, the greater the amount of cash held by the company. The findings of this study are in line with precautionary and agency motives. The findings of this study briefly show support for the readability of annual reports on the company's internal financial policies.]]>
<![CDATA[Apakah Diversifikasi Dewan Memengaruhi Kualitas Pengungkapan Islamic Corporate Social Responsibility? ]]>
<![CDATA[Anggraeni, Dian Yuni]]>;
<![CDATA[Kartika, Rayna]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v7i3.17671
<![CDATA[ Abstract. This study aims to examine the effect of diversification of the board on the quality of ICSR. ICSR is proxied by content analysis based on indicators adopted by Khurshid's research (2014). Diversification of the board is proxied by gender diversification in the structure of the board of commissioners and directors separately. The method used is a regression analysis with unbalanced panel data at 50 observations (13 BUS) during the 2014-2017 periods. The results of the study indicate that there is an influence of the diversification of the board on the quality of ICSR. It indicates the importance of gender diversification of the sharia banks boards’ structure in order to increase the quality of ICSR information disclosed. Keywords. Board Diversification; Governance; ICSR; Quality Of Disclosure; Sustainability. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh diversifikasi dewan terhadap kualitas ICSR. ICSR diproksikan dengan analisis konten berdasarkan indikator yang diadopsi oleh penelitian Khurshid (2014). Diversifikasi dewan diproksikan dengan diversifikasi gender pada struktur dewan komisaris dan direksi secara terpisah. Metode yang digunakan pada penelitian ini ialah analisis regresi dengan unbalanced panel data,yaitu 50 observasi (13 BUS) selama periode 2014-2017. Hasil penelitian menunjukkan bahwa terdapat pengaruh antara diversifikasi dewan dan kualitas ICSR. Hasil tersebut menunjukkan urgensi diversifikasi gender pada struktur dewan untuk meningkatkan kualitas penyajian informasi ICSR bank syariah.]]>
<![CDATA[Pengaruh Inflasi, Penagihan Pajak dan Penyuluhan Pajak terhadap Penerimaan Pajak Penghasilan ]]>
<![CDATA[Putri Nadia]]>;
<![CDATA[Rayna Kartika]]>
<![CDATA[ Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/jiubj.v20i2.928
<![CDATA[This study aims to examine the effect of inflation, tax collection, and tax education on income tax revenue. This study uses report data documented from the Tampan subdistrict tax office in Pekanbaru and the Central Statistics Agency of Pekanbaru in the form of inflation data, billing activities, and tax counseling for 3 years (January 2017 - December 2019). Data were analyzed using Multiple Regression analysis. The results showed that inflation and tax counseling variables significantly influence income tax revenue. On the other hand, the tax collection variable has no significant effect on income tax revenue. This finding underlines the collection of income tax does not have a significant effect on income tax revenue is due to tax collection carried out on all people who have tax arrears. As a contribution that in the issuance of Tax Collection Letter (STP), the tax authorities can focus the issuance of STP to taxpayers who have large amounts of arrears, so that income tax revenue can increase faster. because more and more STPs issued to prove that tax collection activities may not be able to run effectively.]]>
<![CDATA[The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study ]]>
<![CDATA[Efrizon Efrizon]]>;
<![CDATA[Rahmat Febrianto]]>;
<![CDATA[Rayna Kartika]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2020.v15.i01.p11
<![CDATA[This study aims to obtain evidence to determine whether there are differences in the likelihood to commit fraud between individuals under the conditions of present and absent internal control and between individuals with high and low levels of individual morality. The study also aims to determine whether the interaction between individual morality and internal controls lead to fraud. Results show differences among individuals under the conditions of present or absent internal control to commit fraud. Moreover, there are differences among individuals who have high and low levels of individual morality to commit fraud. Finally, results reveal that the interaction between individual morality and internal controls lead to fraud. Keywords: Fraud; internal control; individuals moral]]>
<![CDATA[Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental ]]>
<![CDATA[Muhammad Harry Krishna Mulia]]>;
<![CDATA[Rahmat Febrianto]]>;
<![CDATA[Rayna Kartika]]>
<![CDATA[ Journal of Accounting and Investment Vol 18, No 2: July 2017 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.180283
<![CDATA[The purpose of this research was to examine the influence of individual morality and internal control on accounting fraud at students majoring in accounting. The research method in this study is an experimental method using a full factorial experimental design 2x2, involving 108 undergraduate students majoring in accounting Andalas University. The instruments used were mach IV test for individual morality and add to 10 matrices for internal control. Data were processed using SPSS version 21, using two-way ANOVA. The results showed that there was an interaction between individual morality and internal control. Conditions when there is an element of internal control affects people with high moral level to tend to not perform accounting fraud. While individuals with low moral level, there is or there is no internal control individuals tend to do the accounting fraud.]]>
<![CDATA[Does the Order of Information Affect Investors' Investment Decisions? Experimental Investigation ]]>
<![CDATA[Riyadi Aprayuda]]>;
<![CDATA[Fauzan Misra]]>;
<![CDATA[Rayna Kartika]]>
<![CDATA[ Journal of Accounting and Investment Vol 22, No 1: January 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v22i1.9965
<![CDATA[Research aims: This study examines the order of information’s effect according to the Belief Adjustment Model. In particular, this study investigates the effect of the direction of the order and the pattern of presenting information in making investment decisions.Design/Methodology/Approach: The research applied an experimental method with web-based instruments using a 2x2 factorial design between subjects, involving 65 investors.Research findings: The investors’ investment valuation who received negative to positive information sequence direction was higher than the investors who received positive to negative information direction. Furthermore, there was an order effect in the form of recency on investors who received a partial presentation pattern. Meanwhile, investors who received a simultaneous pattern did not show an order effect in their assessment. These findings underline that the simultaneous pattern could reduce the order effect, so that investors need to generalize the information as a whole to avoid this bias.Theoretical contribution/Originality: This study extends the investigation of investment decisions using a long sequence of information perspectives and more varied types of information (e.g., financial information, corporate governance, and industry sectoral information that has an impact on company conditions) in making investment decisions on the belief adjustment model.Practitioner/Policy implication: Companies must maintain the direction of the order and the presentation patterns when issuing company information to maintain the quality of investors' decisions and avoid the risk of volatility in company shares.Research limitation/Implication: Participants who joined this research were active investors but had not yet had a comprehensive experience.]]>
<![CDATA[PENGEMBANGAN JEJARING INOVASI DAN PELAKSANAAN SURVEI PASAR PRODUK INOVATIF ]]>
<![CDATA[Rayna Kartika]]>;
<![CDATA[Dian Yuni Anggraeni]]>;
<![CDATA[Ares Albirru Amsal]]>
<![CDATA[ Jurnal Hilirisasi IPTEKS Vol 4 No 2 (2021) ]]>
Publisher : <![CDATA[LPPM Universitas Andalas ]]>
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DOI: 10.25077/jhi.v3i4.477
<![CDATA[Business development requires research and networking. Even in their infancy, business owners need these things. It is just that often Technology-Based Beginner Entrepreneurs (PPBT) do not take this seriously. This activity's long-term goal is to create market surveys and networks that provide convenience in developing the PPBT business. The specific targets of this activity are: 1) conducting a market survey for Andalas University PPBT products (minimum 5 products); 2) implementation of business matching where PPBT is met with all stakeholders, especially business people who are relevant for the development of PPBT products as well as with buyers who can become buyers for PPBT products. The method used is by conducting market surveys to potential customers and conducting business meetings that bring together PPBT and all parties who can help PPBT business. The output of this activity is a market survey and business meeting. The activities obtained were marketing innovative products such as mangosteen peel teabags, Unca tea (Gambir) teabags, sorghum flour, honey peel-off masks, and coffee body scrubs are still tricky. This is because the production of this innovative product is not carried out continuously, and the selling price is relatively high compared to similar comparison products. It can be concluded from this activity that Unand's innovation product must compete with other products if it is to be chosen by the community. One form of strategy that can be done is to reduce production costs so that the selling price of the product can also be reduced. Another form of increasing sales of innovative products is by producing break-even points so that producers will not suffer losses.]]>
<![CDATA[APAKAH DANA ZAKAT DAPAT MENGURANGI TINGKAT KEMISKINAN ?: STUDI KASUS PROVINSI SUMATRA BARAT ]]>
<![CDATA[Yunila Dwi Putri]]>;
<![CDATA[Rayna Kartika]]>;
<![CDATA[Riyadi Aprayuda]]>
<![CDATA[ Jurnal Tabarru': Islamic Banking and Finance Vol. 3 No. 2 (2020): Jurnal Tabarru' : Islamic Bangking and Finance ]]>
Publisher : <![CDATA[Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR) ]]>
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DOI: 10.25299/jtb.2020.vol3(2).5818
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh jumlah dana zakat yang disalurkan ke masyarakat dan pertumbuhan ekonomi terhadap tingkat kemiskinan. Sampel penelitian ini adalah 18 BAZNAS kabupaten/kota di Sumatera Barat dengan data selama 6 tahun periode (2013-2019) dengan 126 jumlah pengamatan. Metode analisis penelitian ini regresi berganda. Hasil penelitian menunjukkan bahwa dana zakat dan pertumbuhan ekonomi memiliki dampak negatif signifikan terhadap tingkat kemiskinan. Penelitian ini memberikan prespektif bahwa peran dana zakat yang distribusikan kepada masyarakat mampu menunjukkan konsistensinya dan berhasil mengurangi tingkat kemiskinan sehingga dana zakat mampu menjadi strategi utama untuk mengurangi tingkat kemiskinan. Sebagai kontribusi praktis, pemerintah dapat lebih mengoptimalkan sosialisasi kepada masyarakat untuk menyalurkan dana zakat kepada lembaga berbadan hukum seperti BAZNAS, karena lebih terukur dalam melihat dampaknya terhadap perekonomian makro secara kesuluruhan untuk suatu daerah kabupaten/kota, agar tercapai pengentasan kemiskinan dari penyaluran dana zakat.]]>
<![CDATA[Pemanfaatan Teknologi Informasi dalam Simulasi Perhitungan Harga Pokok Penjualan dan Keuntungan Usaha bagi Tenan dan Mitra Usaha di Provinsi Sumatera Barat ]]>
<![CDATA[Rayna Kartika]]>;
<![CDATA[Dian Yuni Anggraeni]]>;
<![CDATA[Annisaa’ Rahman]]>;
<![CDATA[Denny Yohana]]>;
<![CDATA[Verni Juita]]>;
<![CDATA[Rita Rahayu]]>;
<![CDATA[Amsal Djunid]]>;
<![CDATA[Syahril Ali]]>;
<![CDATA[Rinaldi Munaf]]>
<![CDATA[ Warta Pengabdian Andalas Vol 27 No 2 (2020) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas ]]>
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DOI: 10.25077/jwa.27.2.126-132.2020
<![CDATA[The community services activity in utilizing information technology is to assist and simulate tenants and partner to calculate cost of goods sold. One of the reasons is that most of MSMEs tenant and partners are not from Accounting background. The purpose of this activity was to create a comprehensive knowledge about COGS report and profit calculation based on their business sectors. In conducting business activities, both individuals and business entities, the preparation of financial statements is very crucial to get financing access. The financial statements are the principal or the end result of an accounting process that is material for information for the stakeholders. Financial statements are also an indicator of the success of a business activity. MSMEs have a vital role in the development of the economic wheels of a region, therefore, if MSMEs can define their financial conditions well, then business actors can make strategic decisions to maintain and increase the profitability of their businesses.]]>
